• The IRS has very rigid qualification requirements for anyone performing Cost Segregation Studies. The IRS Audit Techniques Guide for Cost Segregation states, "an underlying assumption is that the study is performed by 'qualified' individuals or firms, such as those employing '…personnel competent in design, construction, auditing, and estimating procedures relating to building construction' (PLR 7941002)". CCC is one of only a select few national firms that have degreed Construction Engineers with hands-on field experience and substantial Big 4 Cost Segregation experience. We are the only firm that has all this and Construction Audit experts.